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2015 (10) TMI 308 - AT - Income TaxDisallowance of Employees' Contribution to Provident Fund and Employees' State Insurance Contribution paid belatedly - delays in payments ranging from two days to nine days from the due date of payments including grace period - Held that:- In view of the undisputed fact that the Employees share of contribution of Provident fund and ESIC was paid after the prescribed due date, and following the decision in the case of Gujarat State Road Transport Corporation (2014 (1) TMI 502 - GUJARAT HIGH COURT) wherein held that the payment of employees contribution is only allowable if the same is paid before the due date, we find no reason to interfere with the order of CIT(A) - Decided against assessee.
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